Will Vapes Get More Expensive in October 2026?

From 1 October 2026, the way vaping products are taxed in the UK is changing. A new Vaping Products Duty will be introduced at a flat rate of £2.20 for every 10ml of vaping liquid, and it applies whether the e-liquid contains nicotine or not.

With the change now only weeks away, one of the biggest questions for vapers is an obvious one: does this mean vapes are about to get more expensive?

The short answer is that the new duty will increase the tax payable on vaping liquids entering the UK market from October. However, that doesn't necessarily mean every product will simply increase in price by exactly the same amount. Retail prices are influenced by manufacturers, suppliers, retailers and VAT, so the impact customers see on the shelf may vary.

Read More: GOV.UK guidance on Vaping Products Duty

This guide explains exactly what's changing, which products are affected and what the new vape tax could mean for the products you regularly buy.

What Is the New UK Vape Tax?

The official name for the new tax is Vaping Products Duty (VPD). Until now, vaping liquids haven't had their own excise duty in the way that tobacco and alcohol do. From 1 October, that changes, with vaping liquid manufactured in or imported into the UK becoming subject to a new flat-rate duty.

The rate is:

£2.20 per 10ml of vaping liquid

Or, broken down further:

22p per 1ml

Crucially, the rate isn't based on nicotine strength. A nicotine-free liquid and a 20mg nicotine salt are subject to the same rate when they contain the same volume of vaping liquid.

The Government says the aim is to reduce the affordability and appeal of vaping, particularly among young people and non-smokers, while maintaining a financial incentive for smokers to switch away from tobacco. Tobacco duties are also increasing on 1 October as part of that approach.

Which Vape Products Will Be Affected?

The new duty is much broader than simply applying to bottles of nicotine e-liquid. HMRC defines the duty around vaping liquid, which means many of the products already familiar to UK vapers fall within its scope.

This includes vaping liquid found in products such as:

• 10ml nicotine salts and freebase e-liquids.
• Nicotine-free e-liquids.
• Shortfills.
• Nicotine shots.
• Prefilled vape pods.
• Prefilled vape kits containing e-liquid.

The important distinction is that the tax applies to the liquid, rather than simply placing a fixed tax on every vape device. A refillable vape kit sold without e-liquid therefore isn't suddenly subject to £2.20 of Vaping Products Duty simply because it's a vape. Where a product contains vaping liquid, the amount of liquid determines the duty liability.

How Much Vape Duty Will Be Added?

This is where the change becomes much easier to understand. HMRC has confirmed a flat rate of 22p for every 1ml of vaping liquid, so the underlying duty can be calculated according to the amount of liquid in the product.

Amount of Vape Liquid	Vaping Products Duty
2ml	£0.44
10ml	£2.20
30ml	£6.60
50ml	£11.00
100ml	£22.00
200ml	£44.00

The first two examples are specifically provided by HMRC, while the larger examples use the same confirmed 22p-per-ml rate. This table shows the duty liability, not a guaranteed increase in the final retail price. That's an important distinction because the amount eventually paid by customers will depend on how the additional cost moves through the supply chain.

Take a standard 10ml bottle of nic salt.

From 1 October, a newly duty-liable 10ml bottle carries £2.20 in Vaping Products Duty, regardless of whether it's:

• 5mg
• 10mg
• 20mg
• Nicotine-free

That makes the volume of e-liquid the important factor for the new tax, rather than how much nicotine the bottle contains.

What About Prefilled Pods?

Prefilled pod kits are affected too because the pods contain vaping liquid. HMRC gives the example of a 2ml pod, which attracts 44p of Vaping Products Duty under the new rate.

For multi-pod products, the calculation is based on the total amount of duty-liable vaping liquid involved. This makes the new tax particularly relevant to the newer generation of prefilled pods, where several pods or refill containers may be supplied as part of the product.

Again, this doesn't mean shoppers should automatically add 44p to today's retail price for every 2ml pod they buy. The duty is charged within the supply chain, and the eventual retail price will depend on how those costs are handled before the product reaches the shelf.

Why Is Tobacco Duty Going Up at the Same Time?

One concern surrounding the introduction of a vape tax has been whether making vaping more expensive could reduce the financial incentive for smokers to switch. The Government has addressed this by increasing tobacco duties at the same time.

• From 1 October 2026, tobacco duty rates rise by the existing escalator of RPI plus two percentage points, alongside an additional one-off increase.

•  For cigarettes, that includes an extra £2.20 per 100 cigarettes, while other tobacco products receive an additional £2.20 per 50g.

The stated intention is to maintain the price difference between smoking and vaping rather than allowing the new vape duty to make cigarettes comparatively more attractive.

This is an important part of the wider picture. The introduction of Vaping Products Duty represents a significant change to how vaping is taxed in the UK, but it isn't being introduced in isolation from tobacco taxation.

Will Vapes Actually Get More Expensive?

For many vaping products, higher prices are likely to be one of the most noticeable consequences of Vaping Products Duty. The important point is that £2.20 per 10ml is the amount of duty being introduced, not a fixed retail price increase.

Manufacturers and importers will need to account for the new duty when liable vaping products are released onto the UK market. VAT will also continue to apply. How much of that additional cost ultimately reaches customers will depend on pricing decisions throughout the supply chain.

That means it isn't possible to say that every 10ml e-liquid currently costing £3.99 will simply cost £6.19 from October. What can be said with certainty is that there will be a significant new tax attached to vaping liquid entering the market from 1 October.

What Does the Vape Tax Mean for Shortfills?

Shortfills are one area where the numbers initially look particularly significant. Because Vaping Products Duty is charged at 22p per ml, the underlying duty on larger bottles quickly adds up.

A 50ml shortfill carries £11 of Vaping Products Duty when it becomes liable under the new system. For 100ml, that rises to £22.

This applies even though traditional shortfills don't contain nicotine. HMRC has confirmed that the new duty applies whether or not vaping liquid contains nicotine. For vapers who regularly buy larger bottles, this is therefore an important change to be aware of.

It may also affect the way manufacturers approach bottle sizes, formulations, pricing and product ranges in the future. Exactly how the wider e-liquid market responds will become clearer once the new system has been operating for some time.

Are Nicotine Shots Taxed Too?

Nic shots are also vaping liquids, so they fall within the scope of Vaping Products Duty. A standard 10ml nicotine shot becoming liable under the new rules therefore attracts £2.20 in duty.

This is particularly relevant when looking at the overall cost of using shortfills. Someone buying a nicotine-free shortfill and adding one or more nic shots needs to consider the total volume of vaping liquid involved rather than assuming only the nicotine-containing part is taxed.

Good to know: The new system doesn't tax stronger nicotine liquids at a higher rate. Duty is based on the amount of vaping liquid, regardless of nicotine strength.

Will Vape Prices Rise on 1 October?

Not every product on a vape shop shelf will necessarily change overnight, this is because HMRC has introduced a transition period for existing stock.

Vaping products manufactured in or imported into the UK before 1 October 2026 can continue to be sold without a duty stamp until 31 March 2027, provided they legitimately qualify as existing unstamped stock.

New liable products released onto the UK market from 1 October must follow the new duty and stamp requirements.

This means shops could temporarily have a mixture of:

• Existing products produced or imported before 1 October.
• Newer products that have entered the market under the Vaping Products Duty system.
• Products carrying the new vaping duty stamps.
• Legitimate older stock without a stamp.

As older stock works its way through the supply chain, customers are likely to see the new system become increasingly visible.

Does an Unstamped Vape Mean It Hasn't Had Duty Paid?

Not necessarily, and this is an important point because a new Vaping Duty Stamps Scheme launches alongside Vaping Products Duty.

• From 1 October, newly released liable products need to carry a vaping duty stamp. However, qualifying stock produced or imported before the change can remain on sale without one during the six-month transition period.
• From 1 April 2027, vaping products outside duty suspension must carry a valid duty stamp, regardless of when they were produced or imported.

The stamps are a major change in their own right, so we've covered exactly what they look like, what they mean and why they're being introduced in our What Are the New Vape Duty Stamps? guide.

Should You Stock Up on Vape Juice Before October?

It's understandable that some vapers may consider buying their usual e-liquids before the new duty starts. There is nothing in the new rules preventing customers from buying normal quantities of legally available vape products before 1 October. However, there's no need to panic buy.

Existing eligible stock doesn't suddenly become unlawful when the clock reaches midnight on 1 October, and retailers have until 31 March 2027 to sell legitimate unstamped stock produced or imported before the new rules begin.

Prices are also unlikely to change in exactly the same way across every brand and product. The more useful approach is to understand what's changing and compare products carefully as manufacturers and retailers introduce their post-October ranges and pricing

What Happens on 1 October 2026?

For vapers, there isn't anything that needs to be registered, applied for or changed before the deadline. The responsibilities surrounding Vaping Products Duty primarily sit with manufacturers, importers and other businesses handling liable products within the supply chain. Retailers selling duty-paid products also need to ensure stock is sourced and handled in line with the new requirements.

From a customer's perspective, the main changes to watch for are:

• New pricing as duty-paid products reach retailers.
• Vaping duty stamps appearing on packaging.
• Potential changes to product sizes or ranges as brands adapt.
• Older unstamped stock remaining available during the transition period.

By 1 April 2027, the transition period will have ended and all vaping products outside duty suspension must carry the appropriate duty stamp.

The UK Vape Tax: What You Need to Remember

Vaping Products Duty is one of the biggest changes to the UK vape market in recent years. From 1 October 2026, vaping liquid will attract a new duty of £2.20 per 10ml, regardless of whether it contains nicotine. That covers everything from 10ml nic salts and prefilled pods to nicotine-free shortfills and nic shots.

Prices are likely to be affected, but there isn't a single percentage or fixed amount that can simply be added to today's retail prices. Different brands, suppliers and retailers may respond differently, while existing stock means the change won't necessarily happen across every product on the same day.

For vapers, the best approach is simply to be aware of the changes and understand why products and prices may begin to look different over the coming months.

At UK Vape Supply, the focus will remain on providing clear product information and keeping customers updated as the new system takes effect. To find out more, don’t hesitate to get in touch with the team.